Amendment in Customs Rules, 2001

may prefer an appeal to the Chief Collector of Customs within sixty days of passing

of such decision or order;”;

(5) in rule 302A, for the words “Regulatory Collector”, the words “Regulatory

Authority” shall be substituted;

(6) in rules 304A, 306, 307(2), 307A and 307D, for the words “Collector”, wherever

occurring, the words “Authority” shall be substituted and for the expression

“PACCS”, wherever occurring, the expression “WeBOC” shall be substituted ;

(7) in rule 307E,-

(i) for the word “Collector”, wherever occurring, the word “Authority” shall be

substituted; and

(ii) after sub-rule (4), the following new sub-rule shall be added, namely:-

“(5) The Collector of Customs shall be responsible for overall

monitoring of the scheme.”;

(8) in rule 307G, for the word “Collector”, wherever occurring, the word “Authority”

shall be substituted;

(9) after rule 307H,-

(i) in Appendix-I, for the expression “PACCS”, the expression “WeBOC” shall

be substituted;

(ii) in Appendix-II, for the word “Collector`”, the word “Authority” shall be

substituted and for the expression “PACCS”, the expression “WeBOC”

shall be substituted; and

(iii) in Appendix V, for the word “Collector”, wherever occurring, the word

“Authority” shall be substituted;

(10) in rule 308,-

(i) in clause (h), after the word “Gilgit-Baltistan”, the expression “, Islamabad

Capital Territory (ICT)” shall be inserted; and

(ii) after clause (h), the following new clause shall be added, namely:-

“(ha) “Director IOCO (Hqrs)" means the officer of Customs holding the

charge of Director IOCO (Hqrs) having jurisdiction over all offices

of the Directorate General of IOCO and the Collectorates of

Customs as duly notified by the Board;”;

(11) in rule 342,-

(i) in clause (a), for the expression “the Central Excise Act, 1944(I of 1944)”,

the expression “the Federal Excise Act, 2005” shall be substituted;

(ii) in clause (b), for the word “Collector”, the word “Regulatory Authority”

shall be substituted;

(iii) in clause (d), for the word “central”, the word “Federal” shall be

substituted;

(iv) in clause (f), for the word “Collector”, the word “Regulatory Authority”

shall be substituted;

(v) in clause (g), for the expression “344”, the expression “343” shall be

substituted;

(vi) in clause (i),-

(a) in sub-clause (a), after the word “warehouse”, the expression “for

storing of input goods, procured under clauses (i) and (ii) of sub-rule

(1) of rule 352 and goods manufactured therefrom for exports” shall be

inserted; and

(b) in sub-clause (c), for the word “Collector”, the word “Regulatory

Authority” shall be substituted;

(vii) after clause (l), the following new clause shall be inserted; namely:-

“(la) “Regulatory Authority” in relation to Manufacturing Bond means

the Additional Collector of Customs designated as the Regulatory

Authority by the Collector of Customs in whose jurisdiction the

place of business or manufacturing unit of the Manufacturing Bond

Licensee, duly registered under the Sales Tax Act, 1990, is

located;”; and

(viii) in clause (o), after the word “Collector”, the expression “or the Regulatory

Authority designated by the Collector as the case may be,” shall be

inserted;

(12) in rule 343,-

(i) after the word “Collector” wherever occurring, the expression “or the

Regulatory Authority designated by the Collector, as the case may be”

shall be inserted;

(ii) in sub-rule (1),-

(a) for clause (a), the following shall be substituted, namely:-

“(a) the site plan of the proposed warehouse indicating the location of

the premises and the details of the total area, covered area and the

area proposed to be utilized for the manufacturing area or facility

and for storing the bonded warehoused input goods and

manufactured goods therefrom for exports, and separate other

storage areas for duty paid input goods, manufactured goods there

from, factory rejects and wastages, for domestic local sales, in case

of a manufacturing bond;”; and

(b) in clause (l), for the words “Export Promotion Bureau”, the words

“Trade Development Authority of Pakistan”, shall be substituted; and

(iii) after sub-rule (3), the following new sub-rule shall be inserted, namely:-

“(4) In case of manufacturing bond, the applicant shall apply to

the Regulatory Authority designated by the Collector of Customs having

jurisdiction in which the unit is registered under the Sales Tax Act, 1990,

and in case there are more than one unit of a proprietor, he shall apply to

the Regulatory Authority designated by the Collector of Customs where

the head office of the applicant is registered under Sales Tax Act, 1990.”;

(13) in rule 344, after the word “Collector”, the expression “or the Regulatory Authority

designated by the Collector as the case may be,” shall be inserted;

(14) in rule 345, after the word “Collector”, the expression “or the Regulatory Authority

designated by the Collector as the case may be,” shall be inserted;

(15) in rule 345,-

(i) in sub-rule (1), for the expression “345”, the expression “344” shall be

substituted; and

(ii) after sub-rule (2), the following new sub-rule shall be inserted, namely:-

“(3) Any licensee aggrieved by any decision or order pertaining

to Manufacturing Bond may prefer an appeal to the Chief Collector of

Customs within sixty days of the passing of such decision or order.”;

(16) in rule 346,-

(i) the words “up to” shall be omitted; and

(ii) after the word “Collector”, wherever occurring, the expression “or the

Regulatory Authority designated by the Collector as the case may be,”

shall be inserted;

(17) in rule 349, in sub-rule (4), in the proviso, after the word “Collector”, the

expression “or the Regulatory Authority designated by the Collector as the case

may be,” shall be inserted;

(18) in rule 351,-

(i) in sub-rule (1), for the word “Collector”, the words “Regulatory

Authority” shall be substituted;

(ii) in sub-rule (2) for the word “Collector”, the words “Regulatory Authority”

shall be substituted and for the full stop at the end, a colon shall be

substituted and thereafter the following provisos shall be added, namely:-

“Provided that the Regulatory Authority may issue a provisional

analysis certificate till the determination of Input to Output Ratio and

wastage by IOCO or EDB, as the case may be:

“Provided further that if there is no change in previously

determined input and output ratio, then the Regulatory Authority may

uphold the previously determined input-output ratios without sending it to

IOCO or EDB.”;

(iii) in sub-rule (5), for the word “Collector”, the words “Regulatory

Authority” shall be substituted;

(iv) for sub-rule (6), the following shall be substituted, namely:-

“(6) Improved efficiency of the manufacturing operations may

lead to improvement in consumption of input or output ratios, the licensee

shall declare the excess material at the end of the relevant year to the

Customs authorities. The concerned Deputy Collector can allow, in

writing, the consumption for export of such excess input material during

the subsequent period or allow for removal for home consumption,

provided that the warehousing period is complied with. In case of removal

for home consumption, the licensee shall file ex-bond Goods Declaration

for payment of duties and taxes leviable thereon. However, the

warehousing charges and penal surcharge as prescribed under section 98

of the Customs Act, 1969 for ex-bonding of such input material offered

due to improved plant efficiency shall not apply.”;

(v) in sub-rule (7), for the word “The” occurring for the first time “the

expression “ In case of improve efficiency, the” shall be substituted; and

(vi) for sub-rule (8), the following shall be substituted, namely:

“(8) In the case of lower efficiency, and the lower efficient ratio

is beyond three per cent, the unit may apply for redetermination of IORs.

If the change in input or output ratio is within three per cent, the input or

output ratios shall remain unchanged. The input or output ratio shall in any

event be revised every three years. The licensee will have no right of

refund.”;

(19) in rule 352,-

(i) in sub-rule (1), for the word “central” wherever occurring, the word

“federal” shall be substituted;

(ii) in sub-rules (2) and (6a), for the word “Collector”, the words “Regulatory

Authority” shall be substituted;

(iii) in sub-rule (8), for the word “Collector”, the words “Regulatory

Authority” shall be substituted and the words “or the officer authorized by

him” shall be omitted; and

(iv) in sub-rule (10), after the proviso, the following new rule shall be added,

namely:-

“(11) The Collector of Customs shall be responsible for overall

monitoring of manufacturing bond scheme.”;

(20) in rule 355,-

(i) for the words “bill of entry”, wherever appearing, the words “Goods

Declaration” shall be substituted;

(ii) for the words “bill of export”, wherever appearing, the words “Goods

Declaration” shall be substituted;

(iii) in sub-rule (2) and sub-rule (4), for the word “Collector”, the words

“Regulatory Authority” shall be substituted;

(iv) in sub-rule (5), after the word “Collector”, the expression “or the

Regulatory Authority designated by the Collector, as the case may be,”

shall be inserted;

(v) in sub-rule (8), after the word “Collector”, the expression “or the

Regulatory Authority designated by the Collector, as the case may be,”

shall be inserted; and

(vi) in sub-rule (12), after the word “Collector”, the expression “or the

Regulatory Authority designated by the Collector, as the case may be,”

shall be inserted;

(21) in rule 356,-

(i) in sub-rule(1), after the word “Collector”, the expression “or the

Regulatory Authority designated by the Collector, as the case may be,”

shall be inserted; and

(ii) in sub-rules (2), (3) and (4), for the word “Collector”, the words

“Regulatory Authority” shall be substituted; and

(22) after rule 363,-

(i) in Appendix-I,-

(a) under the heading “Appendix-I”, for the expression “[see rule

344(1)(f)]”, the expression “[see rule 343(1)(f)]” shall be

substituted; and